{"id":4887,"date":"2018-10-15T03:05:44","date_gmt":"2018-10-15T00:05:44","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/kavramlarin-hukuk-dili-disinda-kullaniminin-sakincalarina-hizmet-sozlesmesi-ornegi\/"},"modified":"2023-12-23T12:49:38","modified_gmt":"2023-12-23T09:49:38","slug":"kavramlarin-hukuk-dili-disinda-kullaniminin-sakincalarina-hizmet-sozlesmesi-ornegi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4887","title":{"rendered":"Kavramlar\u0131n Hukuk D\u0130l\u0130 D\u0131\u015f\u0131nda Kullan\u0131m\u0131n\u0131n Sak\u0131ncalar\u0131na \u201cH\u0130zmet S\u00f6zle\u015fmes\u0130\u201d \u00d6rne\u011f\u0130"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4887\" class=\"elementor elementor-4887\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-3dd5d9bd e-flex e-con-boxed e-con e-parent\" data-id=\"3dd5d9bd\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7abfc2b elementor-widget elementor-widget-heading\" data-id=\"7abfc2b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">KAVRAMLARIN HUKUK D\u0130L\u0130 DI\u015eINDA KULLANIMININ SAKINCALARINA \u201cH\u0130ZMET S\u00d6ZLE\u015eMES\u0130\u201d \u00d6RNE\u011e\u0130<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" 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class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"5689\" class=\"elementor elementor-5689\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5025e2de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5025e2de\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-281713f5\" data-id=\"281713f5\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-57c1e645 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"57c1e645\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;book&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M194,99c186.7,0.7,305-78.3,306-97.2c1,18.9,119.3,97.9,306,97.2c114.3-0.3,194,0.3,194,0.3s0-91.7,0-100c0,0,0,0,0-0 L0,0v99.3C0,99.3,79.7,98.7,194,99z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-548eaf6c\" data-id=\"548eaf6c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d96ea9a elementor-widget elementor-widget-heading\" data-id=\"7d96ea9a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Do\u00e7. Dr. Memduh Aslan<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dd0e6eb elementor-widget elementor-widget-text-editor\" data-id=\"7dd0e6eb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">Ankara Maliye Okulu &#8211; 1993<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-249dab9f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"249dab9f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/www.memduhaslan.com\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">memduhaslan.com<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"5724\" class=\"elementor elementor-5724\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-58c7f7a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58c7f7a0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-47e0dbb6\" data-id=\"47e0dbb6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-3902f17c elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"3902f17c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;book&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M194,99c186.7,0.7,305-78.3,306-97.2c1,18.9,119.3,97.9,306,97.2c114.3-0.3,194,0.3,194,0.3s0-91.7,0-100c0,0,0,0,0-0 L0,0v99.3C0,99.3,79.7,98.7,194,99z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7c028f4f\" data-id=\"7c028f4f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-a96ae6f elementor-widget elementor-widget-heading\" data-id=\"a96ae6f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Av. Ak\u0131n Gencer \u015eent\u00fcrk<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-422a828e elementor-widget elementor-widget-text-editor\" data-id=\"422a828e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">\u0130zmir Maliye Okulu &#8211; 1987<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75beeda6 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"75beeda6\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/senturkhb.com\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">senturkhb.com<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"5810\" class=\"elementor elementor-5810\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6c5e2179 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c5e2179\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-55840889\" data-id=\"55840889\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-4c40cf40 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"4c40cf40\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;book&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M194,99c186.7,0.7,305-78.3,306-97.2c1,18.9,119.3,97.9,306,97.2c114.3-0.3,194,0.3,194,0.3s0-91.7,0-100c0,0,0,0,0-0 L0,0v99.3C0,99.3,79.7,98.7,194,99z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-129078e\" data-id=\"129078e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c0fdda3 elementor-widget elementor-widget-heading\" data-id=\"6c0fdda3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Av. F. Eda Baysal<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2915d84b elementor-widget elementor-widget-text-editor\" data-id=\"2915d84b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">\u0130zmir Maliye Okulu &#8211; 1990<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dcb8390 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"3dcb8390\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/www.bahukuk.com\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">bahukuk.com<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4d88b8e e-flex e-con-boxed e-con e-parent\" data-id=\"4d88b8e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2e82469 e-flex e-con-boxed e-con e-parent\" data-id=\"2e82469\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b5a85f4 e-con-full e-flex e-con e-parent\" data-id=\"b5a85f4\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a02aba elementor-widget elementor-widget-text-editor\" data-id=\"4a02aba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>26 Ekim 2018 tarih ve 30557 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008-32\/34)\u2019De De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Tebli\u011f No: 2018-32\/51) ile ba\u015fl\u0131kta yer verdi\u011fimiz konu ile ilgili olmayan k\u0131s\u0131mlar d\u0131\u015far\u0131da b\u0131rak\u0131lmak kayd\u0131yla<\/p><p>\u201c<em>(4) T\u00fcrkiye\u2019de yerle\u015fik ki\u015filer; kendi aralar\u0131nda akdedecekleri, a\u015fa\u011f\u0131da belirtilenler d\u0131\u015f\u0131nda kalan dan\u0131\u015fmanl\u0131k, arac\u0131l\u0131k ve ta\u015f\u0131mac\u0131l\u0131k d\u00e2hil hizmet s\u00f6zle\u015fmelerinde, s\u00f6zle\u015fme bedelini ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131ramazlar.<\/em>\u201d<\/p><p><span style=\"font-size: inherit; text-align: inherit; background-color: var(--palettecolor7); color: var(--theme-text-color); font-style: var(--fontStyle, inherit); font-weight: var(--fontWeight); letter-spacing: var(--letterSpacing); text-transform: var(--textTransform);\">d\u00fczenlemesi yap\u0131lm\u0131\u015ft\u0131r.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-03d1b3f e-con-full e-flex e-con e-parent\" data-id=\"03d1b3f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ded6a12 elementor-widget elementor-widget-image\" data-id=\"ded6a12\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"150\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/10\/sozlesmeler-300x150.webp\" class=\"attachment-medium size-medium wp-image-5786\" alt=\"\" srcset=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/10\/sozlesmeler-300x150.webp 300w, https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/10\/sozlesmeler.webp 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-067f55b e-flex e-con-boxed e-con e-parent\" data-id=\"067f55b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-74e9b55 e-con-full e-flex e-con e-parent\" data-id=\"74e9b55\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df4d855 elementor-widget elementor-widget-text-editor\" data-id=\"df4d855\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"http:\/\/www.memduhaslan.com\/blog\/2018\/10\/06\/serhli-dovizli-sozlesmelerin-turk-lirasina-cevrilmesine-dair-bakanlik-tebligi-2018-32-51\/\">\u015eerhli \u201cD\u00f6vizli S\u00f6zle\u015fmelerin T\u00fcrk Liras\u0131na \u00c7evrilmesine Dair Bakanl\u0131k Tebli\u011fi\u201d (2018-32\/51)<\/a>&nbsp;ba\u015fl\u0131kl\u0131 makalemizde Tebli\u011f\u2019in bu k\u0131sm\u0131 ile ilgili olarak<\/p>\n<p>\u201cHizmet s\u00f6zle\u015fmesi hukuki bir tan\u0131md\u0131r ve T\u00fcrk Bor\u00e7lar Kanununda i\u015f s\u00f6zle\u015fmesinin genel d\u00fczenlemesidir, TBK da yer alan hizmet s\u00f6zle\u015fmesi tan\u0131m\u0131 i\u00e7eresinde yer almayan dan\u0131\u015fmanl\u0131k, arac\u0131l\u0131k ve ta\u015f\u0131mac\u0131l\u0131k d\u00e2hil denilerek say\u0131lanlar\u0131 \u00f6rnek olarak belirtilerek \u201chizmet\u201d kavram\u0131 \u201chizmet s\u00f6zle\u015fmesi\u201d kavram\u0131ndan ayr\u0131lm\u0131\u015f ve&nbsp;&nbsp;mal teslimi haricindeki t\u00fcm hizmet teslimleri olarak uygulama geni\u015fletilmi\u015ftir. Kararda bu ama\u00e7lanm\u0131\u015f ise d\u00fczenlemenin her t\u00fcrl\u00fc mal ve hizmet teslimine y\u00f6nelik s\u00f6zle\u015fme denilmi\u015f olmas\u0131 gerekirdi. Kapsamda olmayan s\u00f6zle\u015fme t\u00fcrleri i\u00e7in istisna da getirilemez.<\/p>\n<p>Dolay\u0131s\u0131yla adeta KDV Kanunu\u2019nda yer alan \u201chizmet\u201d tan\u0131m\u0131ndan hareketle yoruma gidilmi\u015f izlenimi veren Tebli\u011f d\u00fczenlemesi, Karar da yer almayan S\u00f6zle\u015fme t\u00fcrlerini de d\u00e2hil ederek dayana\u011f\u0131n\u0131 a\u015fan bir yetki kullan\u0131m\u0131 izlenimi yaratmaktad\u0131r.\u201d<\/p>\n<p>\u015feklinde bir \u015ferhimiz bulunmaktad\u0131r.<\/p>\n<p>Nitekim \u015ferh koyarak ele\u015ftirdi\u011fimiz&nbsp;\u201chizmet s\u00f6zle\u015fmesi\u201d&nbsp;kavram\u0131 Tebli\u011f\u2019de a\u015fa\u011f\u0131daki d\u00fczenlemelerde \u00e7e\u015fitli defalar kullan\u0131lm\u0131\u015f durumdad\u0131r:<\/p>\n<ul>\n<li>\u201cT\u00fcrkiye Cumhuriyeti Devleti ile&nbsp;vatanda\u015fl\u0131k ba\u011f\u0131 bulunmayan ki\u015filerin&nbsp;taraf olduklar\u0131 hizmet&nbsp;s\u00f6zle\u015fmeleri,\u201d&nbsp;(md. 8\/4-a)<\/li>\n<\/ul>\n<ul>\n<li>\u201c\u0130hracat, transit ticaret, ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131&nbsp;hizmet ve faaliyetler kapsam\u0131nda yap\u0131lan&nbsp;hizmet s\u00f6zle\u015fmeleri,\u201d&nbsp;(md. 8\/4-b)<\/li>\n<\/ul>\n<ul>\n<li>\u201cT\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin&nbsp;yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirecekleri faaliyetler kapsam\u0131nda yap\u0131lan&nbsp;hizmet s\u00f6zle\u015fmeleri,\u201c&nbsp;(md. 8\/4-c)<\/li>\n<\/ul>\n<ul>\n<li>\u201c\u00e7) T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin, kendi aralar\u0131nda akdedecekleri,&nbsp;T\u00fcrkiye\u2019de ba\u015flay\u0131p yurt d\u0131\u015f\u0131nda sonlanan ve yurt d\u0131\u015f\u0131nda ba\u015flay\u0131p T\u00fcrkiye\u2019de sonlanan elektronik haberle\u015fme ile ilgili&nbsp;hizmet s\u00f6zle\u015fmeleri.\u201d&nbsp;(md. 8\/4-\u00e7)<\/li>\n<\/ul>\n<ul>\n<li>\u201c(8) T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin; kendi aralar\u0131nda akdedecekleri,&nbsp;bili\u015fim teknolojileri&nbsp;kapsam\u0131nda&nbsp;yurt d\u0131\u015f\u0131nda \u00fcretilen yaz\u0131l\u0131mlara ili\u015fkin sat\u0131\u015f s\u00f6zle\u015fmeleri ile&nbsp;donan\u0131m ve yaz\u0131l\u0131mlara ili\u015fkin lisans ve&nbsp;hizmet s\u00f6zle\u015fmelerinde&nbsp;s\u00f6zle\u015fme bedelini ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131rmalar\u0131 m\u00fcmk\u00fcnd\u00fcr.\u201d (md. 8\/8)<\/li>\n<\/ul>\n<ul>\n<li>\u201c(16)&nbsp;D\u0131\u015far\u0131da yerle\u015fik ki\u015filerin T\u00fcrkiye\u2019de bulunan; \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu,&nbsp;do\u011frudan veya dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahipliklerinin bulundu\u011fu \u015firketler&nbsp;ile serbest b\u00f6lgedeki faaliyetleri kapsam\u0131nda serbest b\u00f6lgelerdeki \u015firketlerin&nbsp;&nbsp;taraf oldu\u011fu&nbsp;i\u015f ve hizmet s\u00f6zle\u015fmelerinde, s\u00f6zle\u015fme bedelinin ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.\u201d&nbsp;(md. 8\/16)<\/li>\n<\/ul>\n<p>Gerek bu \u015fekilde sadece&nbsp;\u201chizmet s\u00f6zle\u015fmeleri\u201d&nbsp;\u015feklinde ve gerekse&nbsp;\u201ci\u015f ve hizmet s\u00f6zle\u015fmeleri\u201d&nbsp;\u015feklinde kullan\u0131lan hali yan\u0131nda Tebli\u011f\u2019in geneli dikkate al\u0131nd\u0131\u011f\u0131nda Tebli\u011f\u2019in&nbsp;\u201chizmet s\u00f6zle\u015fmesi\u201d&nbsp;kavram\u0131n\u0131 tan\u0131mlamamakla birlikte kavram\u0131n hukukta yer alan halini a\u015fan bir \u015fekilde alg\u0131layarak kulland\u0131\u011f\u0131 gibi bir izlenim ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n<p>S\u00f6zle\u015fmeler, hukuk d\u00fczenimizde T\u00fcrk Bor\u00e7lar Kanunu ile d\u00fczenlenmi\u015f ve genel olarak bu Kanun \u00e7er\u00e7evesinde ele al\u0131nan hukuki ili\u015fkiler ile ilgilidir. Elbette \u00f6zel Kanunlar ile d\u00fczenlenen s\u00f6zle\u015fme ili\u015fkileri de mevcuttur.<\/p>\n<p>Bu \u00e7er\u00e7evede T\u00fcrk Bor\u00e7lar Kanunu\u2019nun Alt\u0131nc\u0131 B\u00f6l\u00fcm\u00fc \u2018Hizmet S\u00f6zle\u015fmeleri\u2019&nbsp;ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131makta olup, Birinci Ay\u0131r\u0131m olarak 393. maddesinde,&nbsp;\u201cHizmet s\u00f6zle\u015fmesi, i\u015f\u00e7inin i\u015fverene ba\u011f\u0131ml\u0131 olarak belirli veya belirli olmayan s\u00fcreyle i\u015f g\u00f6rmeyi ve i\u015fverenin de ona zamana veya yap\u0131lan i\u015fe g\u00f6re \u00fccret \u00f6demeyi \u00fcstlendi\u011fi s\u00f6zle\u015fmedir.\u201d&nbsp;\u015feklinde yer alan h\u00fck\u00fcm ayn\u0131 zamanda bu s\u00f6zle\u015fmenin tan\u0131m\u0131n\u0131 da i\u00e7ermektedir. (\u0130kinci Ay\u0131r\u0131mdaki \u2018Pazarlamac\u0131l\u0131k S\u00f6zle\u015fmesi\u2019 ile \u00dc\u00e7\u00fcnc\u00fc Ay\u0131r\u0131mdaki \u2018 Evde Hizmet S\u00f6zle\u015fmesi\u2019 de Hizmet s\u00f6zle\u015fmeleri ba\u015fl\u0131\u011f\u0131na d\u00e2hildir.)<\/p>\n<p>393. maddeki bu tan\u0131m esas\u0131nda \u0130\u015f Kanunu\u2019nun 8. maddesinde&nbsp;\u201c\u0130\u015f s\u00f6zle\u015fmesi, bir taraf\u0131n (i\u015f\u00e7i) ba\u011f\u0131ml\u0131 olarak i\u015f g\u00f6rmeyi, di\u011fer taraf\u0131n (i\u015fveren) da \u00fccret \u00f6demeyi \u00fcstlenmesinden olu\u015fan s\u00f6zle\u015fmedir.\u201d\u015feklindeki tan\u0131mla ayn\u0131 y\u00f6ndedir ve ayn\u0131 hususu d\u00fczenlemektedir. \u015eu kadar ki \u0130\u015f Kanunu 8. Maddesindeki tan\u0131m kapsam\u0131 \u0130\u015f Kanunu ile s\u0131n\u0131rl\u0131 iken 393. Ve devam\u0131 maddeleri \u0130\u015f Kanunu, Deniz \u0130\u015f Kanunu ve Bas\u0131n \u0130\u015f Kanunu d\u00e2hil \u00f6zel kanunlarda d\u00fczenlenen i\u015f s\u00f6zle\u015fmeleri ve ili\u015fkileri bak\u0131m\u0131ndan genel h\u00fck\u00fcmleri i\u00e7ermekte ve bu kanunlar kapsam\u0131 d\u0131\u015f\u0131nda kalan her t\u00fcrl\u00fc i\u015f-hizmet ili\u015fkileri bu kapsamda yorumlanmaktad\u0131r.<\/p>\n<p>O halde Tebli\u011f\u2019de sadece&nbsp;\u201chizmet s\u00f6zle\u015fmeleri\u201d&nbsp;\u015feklinde kavram kullan\u0131lmas\u0131, e\u011fer hizmet s\u00f6zle\u015fmeleri ile yukar\u0131da ad\u0131 ge\u00e7en \u00fc\u00e7 s\u00f6zle\u015fmenin d\u0131\u015f\u0131nda baz\u0131 s\u00f6zle\u015fmeler de kastedilmekte ise&nbsp;(ki kanaatimiz aksi y\u00f6ndedir)&nbsp;her \u015feyden \u00f6nce T\u00fcrk Bor\u00e7lar Kanunu ve genel hukuk literat\u00fcr\u00fcm\u00fcze uygun de\u011fildir. \u00dcstelik Tebli\u011f,&nbsp;\u201ci\u015f ve hizmet s\u00f6zle\u015fmeleri\u201d&nbsp;diyerek ayn\u0131 s\u00f6zle\u015fmeyi sanki farkl\u0131 imi\u015f ya da farkl\u0131 anlam y\u00fckleniyormu\u015f gibi bir kere daha tekrar ederek bu hatal\u0131 alg\u0131 ve sunumu daha da belirginle\u015ftirmektedir.<\/p>\n<p>Tebli\u011f\u2019in mevcut halinde&nbsp;\u201chizmet s\u00f6zle\u015fmeleri\u201d&nbsp;ve&nbsp;\u201ci\u015f ve hizmet s\u00f6zle\u015fmeleri\u201d&nbsp;kavramlar\u0131n\u0131n kullan\u0131ld\u0131\u011f\u0131 her yer de bu kavram\u0131n \u00f6ncesi veya sonras\u0131nda&nbsp;\u201c\u0130hracat, transit ticaret, ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131&nbsp;hizmet ve faaliyetler kapsam\u0131nda yap\u0131lan&nbsp;hizmet s\u00f6zle\u015fmeleri\u201d&nbsp;&nbsp;ya da&nbsp;\u201cT\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin, kendi aralar\u0131nda akdedecekleri,&nbsp;T\u00fcrkiye\u2019de ba\u015flay\u0131p yurt d\u0131\u015f\u0131nda sonlanan ve yurt d\u0131\u015f\u0131nda ba\u015flay\u0131p T\u00fcrkiye\u2019de sonlanan elektronik haberle\u015fme ile ilgili&nbsp;hizmet s\u00f6zle\u015fmeleri\u201d&nbsp;\u00f6rne\u011finde oldu\u011fu gibi Tebli\u011f\u2019de \u00f6zel olarak ad\u0131 ile say\u0131lmam\u0131\u015f geriye kalan t\u00fcm s\u00f6zle\u015fmeleri&nbsp;\u201chizmet s\u00f6zle\u015fmeleri\u201d&nbsp;kavram\u0131na dahil etti\u011fi anla\u015f\u0131lmaktad\u0131r.&nbsp;Bu haliyle&nbsp;\u201ctorba kanun\u201dlardan sonra \u00f6n\u00fcm\u00fcze bir de&nbsp;\u201ctorba kavram\u201dlar gelmi\u015f olmaktad\u0131r.(<a href=\"http:\/\/www.memduhaslan.com\/blog\/2018\/10\/10\/grup-sirketlerinden-ya-da-ortaklardan-dovizle-borclanmalar-yasaklandi-mi\/#_ftn1\">[1]<\/a>)<\/p>\n<p>Asl\u0131nda \u00f6zellikle konu&nbsp;\u201chizmet\u201d&nbsp;oldu\u011funda bizler bu&nbsp;\u201ctorba kavram\u201d&nbsp;kullan\u0131m\u0131na Katma De\u011fer Vergisi Kanunu\u2019ndan a\u015finay\u0131z. S\u00f6z konusu Kanun, 1. maddesinde&nbsp;\u201cTicar\u00ee, s\u0131na\u00ee, zira\u00ee faaliyet ve serbest meslek faaliyeti \u00e7er\u00e7evesinde yap\u0131lan teslim ve&nbsp;hizmetler\u201di konusuna ald\u0131ktan sonra 2. maddesinde&nbsp;\u201cTeslim\u201d&nbsp;ve 3. maddesinde&nbsp;\u201cTeslim Say\u0131lan Haller\u201di ayr\u0131nt\u0131l\u0131 olarak tan\u0131mlam\u0131\u015f ve d\u00fczenlemi\u015f,&nbsp;\u201cHizmet\u201di ise 4. maddesinde&nbsp;\u201cHizmet, teslim ve teslim say\u0131lan haller ile mal ithalat\u0131 d\u0131\u015f\u0131nda kalan i\u015flemlerdir.\u201d&nbsp;\u015feklinde geriye kalan her \u015fey olarak d\u00fczenleme yoluna gitmi\u015ftir. Hatta bununla da yetinmemi\u015f&nbsp;\u201cBu i\u015flemler; bir \u015feyi yapmak, i\u015flemek, meydana getirmek, imal etmek, onarmak, temizlemek, muhafaza etmek, haz\u0131rlamak, de\u011ferlendirmek, kiralamak, bir \u015feyi yapmamay\u0131 taahh\u00fct etmek gibi, \u015fekillerde ger\u00e7ekle\u015febilir.\u201d diyerek bir bo\u015fluk kalmas\u0131n\u0131 da \u00f6nlemi\u015ftir.<\/p>\n<p>Katma De\u011fer Vergisi Kanunu da, T\u00fcrk Bor\u00e7lar Kanunu gibi bir \u201ckanun\u201ddur. Ancak Katma De\u011fer Vergisi Kanunu,&nbsp;\u201chizmet\u201d&nbsp;kavram\u0131n\u0131 d\u00fczenlemi\u015ftir,&nbsp;\u201chizmet s\u00f6zle\u015fmesi\u201dni de\u011fil. Zaten Katma De\u011fer Vergisi Kanunu\u2019nun konusu da bu de\u011fildir. Sadece b\u00f6yle bir tan\u0131m var diye, konusu bu anlamda&nbsp;\u201chizmet\u201d&nbsp;olan her s\u00f6zle\u015fmeyi&nbsp;\u201chizmet s\u00f6zle\u015fmesi\u201d&nbsp;kabul etmek m\u00fcmk\u00fcn de\u011fildir.<\/p>\n<p>T\u00fcrk Bor\u00e7lar Kanunu, Kira S\u00f6zle\u015fmesi (md. 299), Kullan\u0131m \u00d6d\u00fcnc\u00fc (md. 379), T\u00fcketim \u00d6d\u00fcnc\u00fc (md. 386), Pazarlamac\u0131l\u0131k S\u00f6zle\u015fmesi (md. 448), Eser S\u00f6zle\u015fmesi (md. 470), Yay\u0131m S\u00f6zle\u015fmesi (md. 487), Vek\u00e2let S\u00f6zle\u015fmesi (md. 502) gibi \u00f6rneklerde g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere bir\u00e7ok s\u00f6zle\u015fmeyi ayr\u0131 ayr\u0131 d\u00fczenlenmi\u015f olup, bunlar\u0131n Katma De\u011fer Vergisi Kanunu (md. 4) anlam\u0131nda birer&nbsp;hizmet&nbsp;olmakla birlikte T\u00fcrk Bor\u00e7lar Kanunu (md. 393) anlam\u0131nda&nbsp;hizmet s\u00f6zle\u015fmesi&nbsp;olmad\u0131\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/p>\n<p>Anayasa Mahkemesi\u2019nin 16.10.1990 tarih ve E:1990\/32 K:1990\/25 say\u0131l\u0131 karar\u0131nda,&nbsp;\u201cYasalar her \u015feyden \u00f6nce s\u00f6z\u00fc ile uygulan\u0131r. Yasalar\u0131n metninin, i\u00e7erdi\u011fi s\u00f6zc\u00fcklerin hukuk dilindeki anlamlar\u0131na g\u00f6re anla\u015f\u0131lmas\u0131 gerekir. Yasa kural\u0131n\u0131n, g\u00fcn\u00fcn sosyal ve ekonomik gerekleriyle \u00e7eli\u015fti\u011fi san\u0131lsa bile y\u00fcr\u00fcrl\u00fckte kald\u0131\u011f\u0131 s\u00fcrece uygulamak hukukun gere\u011fidir. Baz\u0131 d\u00fc\u015f\u00fcnce ve gerek\u00e7elerle bu kural\u0131n d\u0131\u015f\u0131na \u00e7\u0131k\u0131lmas\u0131, metinlerin anlamlar\u0131ndan ba\u015fka bi\u00e7imlerde yorumlanmas\u0131, metnin bir t\u00fcr d\u00fczeltilmesine kalk\u0131\u015f\u0131lmas\u0131, asl\u0131nda yasada olmayan\u0131 yasaya yak\u0131\u015ft\u0131rmak ve yorum yoluyla yasakoyucunun yerini almak demek olur.\u201d&nbsp;gerek\u00e7esini de i\u00e7eren bir karar\u0131<a href=\"http:\/\/agencerhukuk.com\/yazlar\/yazlar_003.htm#_ftn9\">n\u0131<\/a>&nbsp;belirterek devam edelim.<\/p>\n<p>Anayasa Mahkemesi karar\u0131nda&nbsp;\u201cYasalar\u0131n metninin, i\u00e7erdi\u011fi s\u00f6zc\u00fcklerin hukuk dilindeki anlamlar\u0131na g\u00f6re anla\u015f\u0131lmas\u0131 gerekir.\u201d&nbsp;gerek\u00e7esi \u0131\u015f\u0131\u011f\u0131nda \u00fcst hukuk normu olan Kanunlar i\u00e7in ge\u00e7erli bu ilkenin daha alt norm olan Tebli\u011f i\u00e7in de ge\u00e7erli olmas\u0131 gerekti\u011fi konusunda bir teredd\u00fct yoktur.<\/p>\n<p>Bu noktadan itibaren&nbsp;\u201cGrup \u015eirketlerinden Ya da Ortaklardan D\u00f6viz Bor\u00e7lanmalar Yasakland\u0131 M\u0131?\u201dkonusuna odaklan\u0131rsak:<\/p>\n<p>Tan\u0131mlar\u0131na girilmeyecek olmakla birlikte geni\u015f anlamda&nbsp;\u00f6zellikle ger\u00e7ek ya da t\u00fczel ki\u015fi ortaklar ve grup \u015firketleri&nbsp;dahil olmak \u00fczere&nbsp;\u201cili\u015fkili ki\u015filer\u201d&nbsp;\u00e7er\u00e7evesinde, \u015firketlerin ihtiya\u00e7 duydu\u011fu finansman\u0131 Banka ya da Finans Kurumlar\u0131 yerine bunlardan kar\u015f\u0131lad\u0131\u011f\u0131 hallere \u00f6teden beri \u00e7ok\u00e7a rastlanmaktad\u0131r.<\/p>\n<p>Vergi idaresi baz\u0131 istisnalar hari\u00e7 bu bor\u00e7lanmalar\u0131 bir&nbsp;\u201cfinansman temini hizmeti\u201d&nbsp;saymakta ve bu hizmete ili\u015fkin faizlerin (geni\u015f anlamda kur farklar\u0131 vs. d\u00e2hil finansman giderlerinin) mali anlamda gelir ve gider y\u00f6n\u00fcn\u00fc ele almakta ve hatta bunu bir&nbsp;\u201chizmet\u201d&nbsp;olarak bor\u00e7lanma yap\u0131lan\u0131n m\u00fckellefiyet durumuna g\u00f6re Katma De\u011fer Vergisi\u2019ne de tabi tutmaktad\u0131r. (Konuyla do\u011frudan ilgili olmad\u0131\u011f\u0131ndan&nbsp;\u201c\u00f6rt\u00fcl\u00fc sermaye\u201d&nbsp;ve&nbsp;\u201ctransfer fiyatland\u0131rmas\u0131\u201d&nbsp;gibi konulara burada girilmeyecektir.)<\/p>\n<p>\u0130\u015fte bu noktada \u00e7al\u0131\u015fmam\u0131za konu etti\u011fimiz Tebli\u011f kapsam\u0131nda e\u011fer Bakanl\u0131k\u00e7a hizmet s\u00f6zle\u015fmesi kavram\u0131 Katma De\u011fer Vergisi Kanunundaki tan\u0131mdan hareketle bu i\u015flemin bir&nbsp;hizmet&nbsp;oldu\u011fu ve buradaki s\u00f6zle\u015fmenin de (Tebli\u011fde say\u0131lan istisnalar hari\u00e7) bir&nbsp;hizmet s\u00f6zle\u015fmesi&nbsp;oldu\u011fu kabul\u00fcyle uygulama yap\u0131l\u0131r ise bu takdirde idarenin bir yapt\u0131r\u0131m getirmesi olas\u0131l\u0131\u011f\u0131 olduk\u00e7a kuvvetlidir.<\/p>\n<p>Burada finansman temin hizmetinin \u00f6zellikle vergi kanunlar\u0131 a\u00e7\u0131s\u0131ndan bir hizmet olup olmad\u0131\u011f\u0131 tart\u0131\u015fmas\u0131na girilmeyecekse de bu hizmete y\u00f6nelik s\u00f6zle\u015fmenin&nbsp;hizmet s\u00f6zle\u015fmesi olmad\u0131\u011f\u0131&nbsp;konusunda T\u00fcrk Bor\u00e7lar Kanunu \u00e7er\u00e7evesinde teredd\u00fct yoktur. Zira ayn\u0131 Kanun bu hukuki ili\u015fkiyi ba\u015fka bir s\u00f6zle\u015fme t\u00fcr\u00fc olarak (TBK madde 386. da d\u00fczenlenen T\u00fcketim \u00d6d\u00fcnc\u00fc S\u00f6zle\u015fmesi) d\u00fczenlemi\u015f durumdad\u0131r.<\/p>\n<p>\u00c7al\u0131\u015fmam\u0131z\u0131n amac\u0131 Tebli\u011f de kullan\u0131lan hukuk dilinin sak\u0131ncalar\u0131n\u0131 ortaya koymak olup, ele ald\u0131\u011f\u0131m\u0131z&nbsp;\u201chizmet s\u00f6zle\u015fmesi\u201d&nbsp;bunun sadece \u00f6rneklenmesine y\u00f6neliktir. Bu nedenle daha fazla ayr\u0131nt\u0131ya girmeye \u015fimdilik gerek g\u00f6rm\u00fcyoruz. Zaten finansman temin hizmetinin \u00f6rne\u011fin ne zaman 6802 say\u0131l\u0131 Kanun ne zaman Katma De\u011fer Vergisi Kanunu kapsam\u0131nda de\u011ferlendirilece\u011fi gibi mevcut tart\u0131\u015fmalara bir de d\u00f6vizli i\u015flem yasa\u011f\u0131 tart\u0131\u015fmalar\u0131n\u0131n eklenmesinin kimseye bir yarar\u0131 olmayacakt\u0131r.<\/p>\n<p>Ayr\u0131ca, Tebli\u011f \u00f6ncesi yap\u0131lan bu \u015fekildeki d\u00f6viz bor\u00e7lanmalar\u0131 i\u00e7in taraflardan en az birisi vergi m\u00fckellefi ve tacir oldu\u011funa g\u00f6re, bu g\u00fcne kadar TCMB d\u00f6viz al\u0131\u015f kuru ile yap\u0131lan de\u011ferlemeler ile daha \u00f6nce gelir veya gider yaz\u0131lan kur farklar\u0131n\u0131n d\u00fczeltilmesi, bunun yan\u0131 s\u0131ra ili\u015fkiye konu d\u00f6vizin TL tutar\u0131nda meydana gelen azalma nedeniyle (duruma g\u00f6re alacakl\u0131 ve) bor\u00e7lunun vergisel olarak neler ile kar\u015f\u0131la\u015faca\u011f\u0131 da yak\u0131n zamanda ya\u015fanmaya ba\u015flayacak sorunlara \u015fimdiden i\u015farettir.<\/p>\n<p>\u00d6rnekleme amac\u0131yla inceledi\u011fimiz konunun, kredi kurumlar\u0131ndan bor\u00e7lanmada s\u0131k\u0131nt\u0131ya d\u00fc\u015ft\u00fc\u011f\u00fc i\u00e7in alternatif olarak grup \u015firketleri ya da ortaklar\u0131ndan bor\u00e7lanmaya giden \u015firketlerin durumu dikkate al\u0131narak (Tebli\u011f ile getirilen d\u00fczenlemeleri \u00e7ok benimsemiyor olsak da) ek bir d\u00fczenleme ile&nbsp;\u201cistisna\u201dkapsam\u0131na al\u0131nmas\u0131n\u0131n de\u011ferlendirilece\u011fini veya bu t\u00fcr s\u00f6zle\u015fmelerin bilin\u00e7li bir kapsam d\u0131\u015f\u0131 b\u0131rakma olarak de\u011ferlendirilmesini ve uygulanman\u0131n bu y\u00f6nde ger\u00e7ekle\u015fmesini umut ediyoruz. \u015e\u00fcphesiz benzer tart\u0131\u015fmalar Bor\u00e7lar Kanununda Hizmet S\u00f6zle\u015fmeleri ba\u015fl\u0131\u011f\u0131 alt\u0131nda d\u00fczenlenmeyen ve Tebli\u011f\u2019de ad\u0131 a\u00e7\u0131k\u00e7a say\u0131lmayan pek \u00e7ok s\u00f6zle\u015fme t\u00fcr\u00fc i\u00e7in de ge\u00e7erlidir ve Tebli\u011f de bu husus daha a\u00e7\u0131k bir \u015fekilde tan\u0131mlanmaya ve yeniden yorumlanmaya muhta\u00e7t\u0131r. Hatta kanaatimizce tan\u0131m, kapsam ve istisnalar\u0131n belirlenme yeri Tebli\u011f de\u011fil, Karar\u0131n kendisidir.<\/p>\n<p>Bor\u00e7 verme ile kredi kulland\u0131rma aras\u0131ndaki ince \u00e7izgi dikkate al\u0131nmak suretiyle, konuyla ilgilenenler ayr\u0131ca&nbsp;<a href=\"http:\/\/www.tcmb.gov.tr\/wps\/wcm\/connect\/d58bd2eb-b966-4765-a0cc-626c507449d8\/Sermaye+Hareketleri+Genelgesi+-+6.+de%C4%9Fi%C5%9Fiklik.pdf?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-d58bd2eb-b966-4765-a0cc-626c507449d8-moUNtfo\">TCMB\u2019n\u0131n 01.10.2018 tarihli Genelgesi<\/a>\u2018ni (6. De\u011fi\u015fiklik) \u00f6zellikle 38. maddesini incelemelidir. S\u00f6z konusu madde \u201cKambiyo mevzuat\u0131 uyar\u0131nca T\u00fcrkiye\u2019de yerle\u015fik ki\u015filer ancak 32 say\u0131l\u0131 Karar\u2019da yer&nbsp;alan \u015fekliyle bankalar&nbsp;vefinansal kurulu\u015flardand\u00f6viz kredisi temin edebilecekleri i\u00e7in bir firman\u0131n ba\u015fka bir firmaya d\u00f6viz kredisi kulland\u0131rmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r. Bankalar veya finansal kurulu\u015flar k\u00f6pr\u00fc kredi ve benzeri uygulamalarla bu \u015fekilde hareket etti\u011fini tespit ettikleri \u015firketleri Hazine M\u00fcste\u015farl\u0131\u011f\u0131na bildirir.\u201dyolundad\u0131r. Ya\u015fanan g\u00fcnl\u00fck tela\u015f i\u00e7inde g\u00f6zden ka\u00e7\u0131rmamak gerekir.<\/p>\n<p><a href=\"http:\/\/www.memduhaslan.com\">[1]<\/a>&nbsp;Esasen Karar\u2019da da Tebli\u011f\u2019de de maksad\u0131n Bor\u00e7lar Kanununda s\u00f6zle\u015fmelerin ayr\u0131m\u0131nda yararlan\u0131lan bir ba\u015fl\u0131k olan \u2018\u0130\u015f G\u00f6rme S\u00f6zle\u015fmeleri\u2019 genel ba\u015fl\u0131\u011f\u0131n\u0131n alt\u0131ndaki konusu bir hizmet sunulmas\u0131na dayal\u0131 s\u00f6zle\u015fmeler ile ayr\u0131ca sayma ya da \u00f6rnekleme yoluyla kapsam\u0131n belirlenmeye \u00e7al\u0131\u015f\u0131lmas\u0131 oldu\u011funu d\u00fc\u015f\u00fcnmekle birlikte, yaz\u0131mda neden b\u00f6yle bir karma\u015faya d\u00fc\u015f\u00fcld\u00fc\u011f\u00fcn\u00fc anlamak m\u00fcmk\u00fcn olmamaktad\u0131r. Bununla birlikte kapsam ve maksat, sadece Bor\u00e7lar Kanunu anlam\u0131nda hizmet s\u00f6zle\u015fmeleri ve ayr\u0131ca tan\u0131mlamalarda say\u0131lan,&nbsp; \u00f6rneklenen s\u00f6zle\u015fme t\u00fcrleri de olabilir. Ancak biz, \u00f6zellikle Tebli\u011f d\u00fczenlemelerinde (nihayetinde Tebli\u011f de bir idari yorum oldu\u011funa g\u00f6re)&nbsp; maksat yorumlaman\u0131n uygulamac\u0131ya b\u0131rak\u0131lmas\u0131ndan \u00e7ok a\u00e7\u0131k\u00e7a ve yeni bir yoruma mahal b\u0131rakmayacak tarzda a\u00e7\u0131k olmas\u0131ndan yanay\u0131z.<\/p>\n<p>Kaynak: <a href=\"http:\/\/www.memduhaslan.com\" target=\"_blank\" rel=\"noopener\">www.memduhaslan.com<\/a>&nbsp;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4c3c35c7 e-flex e-con-boxed e-con e-parent\" data-id=\"4c3c35c7\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" 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class=\"elementor-post-navigation__link__next\"><span class=\"post-navigation__next--label\">Sonraki<\/span><span class=\"post-navigation__next--title\">Konkordato ve Kay\u0131t D\u0131\u015f\u0131l\u0131k Sorunu<\/span><\/span><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-next\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><span class=\"elementor-screen-only\">Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>KAVRAMLARIN HUKUK D\u0130L\u0130 DI\u015eINDA KULLANIMININ SAKINCALARINA \u201cH\u0130ZMET S\u00d6ZLE\u015eMES\u0130\u201d \u00d6RNE\u011e\u0130 Previous Next 26 Ekim 2018 tarih ve 30557 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008-32\/34)\u2019De De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Tebli\u011f No: 2018-32\/51) ile ba\u015fl\u0131kta yer verdi\u011fimiz konu ile ilgili olmayan k\u0131s\u0131mlar d\u0131\u015far\u0131da b\u0131rak\u0131lmak kayd\u0131yla \u201c(4) T\u00fcrkiye\u2019de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5786,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[73,7],"tags":[],"class_list":["post-4887","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-the-cms","category-makale"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4887"}],"version-history":[{"count":89,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4887\/revisions"}],"predecessor-version":[{"id":11453,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4887\/revisions\/11453"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/5786"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}